engleski

Performance measurement in the function of control and supervision of Croatian budgetary users

Users of public services, as taxpayers and contributors to the public sector, require high quality services and effective allocation of public funds. Users are also aware of the rights to full and reliable information on budgetary allocation and spending of funds. Reliability of information is achieved by systems of control and supervision of the budgetary users operations. Control mechanisms include verification of financial statements and performance audit. Relevant legislation in Croatia prescribes control and monitoring of performance. For monitoring and evaluation of performance it is necessary to implement performance measurement. Therefore, the paper explores the achieved level of development on performance measurement and performance monitoring of budgetary users in Croatia.

performance measurement; control; supervision; Balanced Scorecard; budgetary users

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